Table of Contents: Borderline case :

Corporate Author:	National Research Council (U.S.). Board on Science, Technology, and Economic Policy.
Other Authors:	Poterba, James M.
Format:	Book
Language:	English
Published:	Washington, D.C. : National Academy Press, 1997.
Series:	U.S. industry, restructuring and renewal
Subjects:	International business enterprises > Taxation > United States Research, Industrial > Taxation > United States Research and development tax credit > United States Capital investments > United States BUSINESS & ECONOMICS > Taxation > Corporate. Capital investments. International business enterprises > Taxation. Research and development tax credit. Research, Industrial > Taxation. United States.
Online Access:	http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=923

Table of Contents:

Section I. International tax policy and technology investments. The taxation of foreign direct investment : operational and policy perspectives
International taxation and corporation R & D : evidence andimplications
R & D tax incentives and manufacturing-sector R & D expenditures
International tax policy, investment, and technology
Section II. Industry perspectives on the impact of international tax rules. Impact of tax incentives on the location of investment : a corporate perspective
The virtual global electronic economy
Operating through joint ventures under U.S. international tax rules : global competition for R & D investments
Section III. Tax reform : prescriptions and prospects. International tax and competitiveness aspects of international tax reform
U.S. tax policy and multinational corporations : incentives, problems, and directions for reform
Directions for international tax reform
Tax reform : prescriptions and prospects
Glossary.